Page:United States Statutes at Large Volume 14.djvu/156

126 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. Account to be stamps delivered to the several inspectors; and said inspectors shall also lggmefgd Slzmgj keep an account of all stamps by them usen. or placed upon boxes couused by mpec. taining cigars, and of all tobacco, snuHQ and mgars mspectcd, and-the name W6- of the person, firm, or company fox;-I wéhom the same were godmspectod, and shall return to the assessor of t 0 istrict s, sepnrare an iscinct account of the same, and also return to the said commissioner, on demand, _I¤spectors to all stamps not otherwise accounted for, and shall give a hond For a faithe“'° b°“d" ful perfbrmunce of all the dutiesito which he may be assigned, and to return or account for all stamps which may be placed in his hands. Section 92- That section ninety-two be amended by striking out all after the enact- _ Pcnnltyforany ing clause, and inserting in lieu thereof the following: That if any person

other than the manufacturer shall sell, or consign, or remove for sale, or

tumntc pm part with the possession of any manufactured tobacco, snuff, or cigars With the P¤5¤¢¤- upon which the taxes imposed bylaw have not been paid, with the know]- 3;?0;f;%?g§°°’ edge thereof; such person shall be liable to a. penalty of one hundred taxes hqve not dollars for each ofence. And any person who shall purchase or receive b°‘;(;‘rI;;‘;{vin for snlc any such tobacco, snuff; or cigars, which has not been inspected, mbz,cc0_snuqF,,r branded, or stamped as required by law, or upon which the tax has not

_ s e 18 c 0. penn. ry 0 y dollars or eac an every 0 ence. will- receiving And any person who shall purchase or receive for sale any such tobacco, zgzfligcfxg ° snufl§ or cigars, from any manufacturer who has not paid the special tax, wh0h“s,,°,_paid shall be liable for each and every offence to a penalty of one hundred the mx. dollars, and, in addition thereto, a. forfeiture of all the articles, as aforesaid, so purchased or received, or the full value thereof And every liigrsons before person, before making any cigars after the passage of this act, shall apply

’r‘;c:;§ ‘:i‘;':*° for and procure from the assistant assessor of the district in which he rem;,_ sides a permit authorizing such persons to carry on the trade of cigar

fmphurge there- making, for which permit he shall pay said assistant assessor the sum of ‘ _ twenty-fiye cents. And every person employed or working at the busici;i_g°*";‘m;ké?S§ ness ofcigar making in any other district thhn that in which he or she mu whom they is Ia res1dent shall, before making any cxgars m such other district, present do not reside, no said permit to the assistant assessor of the district where so employed or

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;;e%?"` woxiking, and pgctcure the indorselment off said assistant assessor thereon,

ant ionzing said usiness in said istrict, or which indorsement the assistant assessor shall he entitled to receive from the applicant the sum of _ Authoritytobe ten cents. And it shall be the duty of every assistant assessor u on n mdorsed on per- 1* · . . · ···· - · ’ P' mm p llcatxon of any1 pereon ilesicllnni m hniidistncft, to gun-msh a plermxt, or to in orse upon xc permn o the a. 1cant,i resident in anon er distric authority to pursue the trade of cig; making within the proper district pecan-d cfpei-- of such assistant assessor; and said assistant assessor shall keep a record 3§“t;‘;g‘;ck°Pt· of all permits granted or indorscd by him, showing the date of each perwhu, mit, the name, residence, and place of employment of the party named therein, thehnnme cpd district of the officer who originally granted the same, or w 0 may ave made an subsc uent indorsemeuts thereon and the name or names of the party oi? partie? by whom the person named in mums of ci- suplh permit is employed, cr, if working for himself; stating snch fact; gah to keep nc- an every person making cigars shall keep an accurate account in a book mum and give n of ull the cigars made by him, for whom, and their kmd or quality; and, copyt thereof to 1f made for any other person, shall state in said account the name of the caf; ;:0;‘$f”°" person for whom the same were made, and his place of business, and shall, on the first Monday of every month, deliver to the assistant assessor of the district a copy of such account, verified by oath or affirmation that m5;;*;g£§`s the same is true and correct. And if any person shall make any cigars without Pump, without procuring such permit, or the proper indorsements thereon, or Bw-; neglect to keep such account in book-form he shall be punished by a fine of Eve dollars for each day he shall so offend, or by imprisonment for such txme as the court may order for each day’s offence, not exceeding for failingw thirty days in the whole, upon any one conviction. And if any person